Jennifer’s Home Remodeling worked on three jobs during March. Job 13 was in process on March 1 with total charges of $5,500. During the month, the following additional transactions occurred. Suppose that the following additional transactions occurred:
a. Completed and charged the following jobs to Finished Goods: Job 13 for $9,000 and Job 14 for $13,000.
b. Sold Job 13 for $12,000 and Job 14 for $15,000, both for cash.
c. Closed Manufacturing Overhead Control and Applied Manufacturing Overhead. Actual manufacturing overhead incurred for the month was $13,000. Any over or underapplied overhead is written off to Cost of Goods Sold. Show journal entries for these transactions. Include the entry to close the manufacturing overhead accounts to Cost of Goods Sold for the month of March.